# Income and Corporation Taxes Act 1988, Paragraph 10


Goods which are actually delivered into the territory in which the controlled foreign company is resident shall not be taken into account for the purposes of paragraph 6(2)(a)(ii) above.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/25/paragraph/10 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-25/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.